Missouri Revised Statutes

115.342. 1. Any person who files as a candidate for election to a
public office shall be disqualified from participation in the election for
which the candidate has filed if such person is delinquent in the payment
of any state income taxes, personal property taxes, municipal taxes, real
property taxes on the place of residence, as stated on the declaration of
candidacy, or if the person is a past or present corporate officer of any
fee office that owes any taxes to the state.

2. Each potential candidate for election to a public office shall
file an affidavit with the department of revenue and include a copy of the
affidavit with the declaration of candidacy required under section 115.349.
Such affidavit shall be in substantially the following form:

AFFIRMATION OF TAX PAYMENTS AND BONDING REQUIREMENTS:

I hereby declare under penalties of perjury that I am not currently
aware of any delinquency in the filing or payment of any state income
taxes, personal property taxes, municipal taxes, real property taxes on the
place of residence, as stated on the declaration of candidacy, or that I am
a past or present corporate officer of any fee office that owes any taxes
to the state, other than those taxes which may be in dispute. I declare
under penalties of perjury that I am not aware of any information that
would prohibit me from fulfilling any bonding requirements for the office
for which I am filing.

.............................. Candidate's Signature

.............................. Printed Name of Candidate.

3. Upon receipt of a complaint alleging a delinquency of the
candidate in the filing or payment of any state income taxes, personal
property taxes, municipal taxes, real property taxes on the place of
residence, as stated on the declaration of candidacy, or if the person is a
past or present corporate officer of any fee office that owes any taxes to
the state, the department of revenue shall investigate such potential
candidate to verify the claim contained in the complaint. If the
department of revenue finds a positive affirmation to be false, the
department shall contact the secretary of state, or the election official
who accepted such candidate's declaration of candidacy, and the potential
candidate. The department shall notify the candidate of the outstanding
tax owed and give the candidate thirty days to remit any such outstanding
taxes owed which are not the subject of dispute between the department and
the candidate. If the candidate fails to remit such amounts in full within
thirty days, the candidate shall be disqualified from participating in the
current election and barred from refiling for an entire election cycle even
if the individual pays all of the outstanding taxes that were the subject
of the complaint.